Reference
Professional tax slabs by state
Every state that levies professional tax on salaried employees, with the slab, the period it applies to and the notes that trip people up. Reviewed September 2026.
Figures reviewed September 2026. Statutory rates change; confirm with the notification before filing.
Andhra Pradesh
Per month| Up to ₹15,000 a month | Nil |
| ₹15,001 to ₹20,000 a month | ₹150 |
| Above ₹20,000 a month | ₹200 |
Assam
Per month| Up to ₹10,000 a month | Nil |
| ₹10,001 to ₹15,000 a month | ₹150 |
| ₹15,001 to ₹25,000 a month | ₹180 |
| Above ₹25,000 a month | ₹208 |
Bihar
Per year| Up to ₹3,00,000 a year | Nil |
| ₹3,00,001 to ₹5,00,000 a year | ₹1,000 |
| ₹5,00,001 to ₹10,00,000 a year | ₹2,000 |
| Above ₹10,00,000 a year | ₹2,500 |
Gujarat
Per month| Up to ₹12,000 a month | Nil |
| Above ₹12,000 a month | ₹200 |
Jharkhand
Per year| Up to ₹3,00,000 a year | Nil |
| ₹3,00,001 to ₹5,00,000 a year | ₹1,200 |
| ₹5,00,001 to ₹8,00,000 a year | ₹1,800 |
| ₹8,00,001 to ₹10,00,000 a year | ₹2,100 |
| Above ₹10,00,000 a year | ₹2,500 |
Karnataka
Per month| Up to ₹25,000 a month | Nil |
| Above ₹25,000 a month | ₹200 |
Kerala
Per half-year| Up to ₹11,999 a half-year | Nil |
| ₹12,000 to ₹17,999 a half-year | ₹120 |
| ₹18,000 to ₹29,999 a half-year | ₹180 |
| ₹30,000 to ₹44,999 a half-year | ₹300 |
| ₹45,000 to ₹59,999 a half-year | ₹450 |
| ₹60,000 to ₹74,999 a half-year | ₹600 |
| Above ₹74,999 a half-year | ₹1,250 |
Levied by the local body; slabs shown are the common municipal schedule.
Madhya Pradesh
Per month| Up to ₹18,750 a month | Nil |
| ₹18,751 to ₹25,000 a month | ₹125 |
| ₹25,001 to ₹33,333 a month | ₹167 |
| Above ₹33,333 a month | ₹208 |
Top slab is ₹212 in one month so the year totals ₹2,500.
Maharashtra
Per month| Up to ₹7,500 a month | Nil |
| ₹7,501 to ₹10,000 a month | ₹175 |
| Above ₹10,000 a month | ₹200 |
Women are exempt up to ₹25,000. The top slab is ₹300 in February so the year totals ₹2,500.
Odisha
Per month| Up to ₹13,304 a month | Nil |
| ₹13,305 to ₹25,000 a month | ₹125 |
| Above ₹25,000 a month | ₹200 |
Punjab
Per month| Up to ₹20,833 a month | Nil |
| Above ₹20,833 a month | ₹200 |
Punjab State Development Tax: ₹200 a month from anyone whose income is above the income-tax threshold.
Sikkim
Per month| Up to ₹20,000 a month | Nil |
| ₹20,001 to ₹30,000 a month | ₹125 |
| ₹30,001 to ₹40,000 a month | ₹150 |
| Above ₹40,000 a month | ₹200 |
Tamil Nadu
Per half-year| Up to ₹21,000 a half-year | Nil |
| ₹21,001 to ₹30,000 a half-year | ₹135 |
| ₹30,001 to ₹45,000 a half-year | ₹315 |
| ₹45,001 to ₹60,000 a half-year | ₹690 |
| ₹60,001 to ₹75,000 a half-year | ₹1,025 |
| Above ₹75,000 a half-year | ₹1,250 |
Levied by the local body; the Greater Chennai Corporation schedule is shown. Other corporations differ slightly.
Telangana
Per month| Up to ₹15,000 a month | Nil |
| ₹15,001 to ₹20,000 a month | ₹150 |
| Above ₹20,000 a month | ₹200 |
West Bengal
Per month| Up to ₹10,000 a month | Nil |
| ₹10,001 to ₹15,000 a month | ₹110 |
| ₹15,001 to ₹25,000 a month | ₹130 |
| ₹25,001 to ₹40,000 a month | ₹150 |
| Above ₹40,000 a month | ₹200 |
No professional tax
Delhi · Haryana · Uttar Pradesh · Uttarakhand · Rajasthan · Himachal Pradesh · Goa · Jammu & Kashmir · Ladakh · Chandigarh · Arunachal Pradesh · Andaman & Nicobar Islands · Dadra & Nagar Haveli and Daman & Diu · Lakshadweep
Smaller north-eastern states and union territories not listed above have their own schedules or none; check locally. Slabs change with state budgets; verify against the current notification before filing.
How professional tax works
A state tax, capped at ₹2,500 a year
Article 276 of the Constitution lets states levy professional tax up to ₹2,500 a year. Each state sets its own slabs, period and due dates; some delegate to municipalities.
Follows the work location
PT is deducted according to the state (and sometimes the local body) where the employee works. A company with branches in three states runs three schedules.
Monthly, half-yearly or annual
Most states deduct monthly. Tamil Nadu and Kerala levy it half-yearly through local bodies; Bihar and Jharkhand define annual slabs. The table shows each state on its own basis.
Deductible from income
Professional tax paid is deductible from salary income under Section 16, under the old regime. Under the new regime it is not.
Registration
Employers need a PT Registration Certificate (to deduct from employees) and a PT Enrolment Certificate (for the company's own liability). Returns are monthly or annual by state.
Penalties
Late deposit attracts interest of 1.25% to 2% a month and penalties, and in several states the officers of the company are liable.
Questions people ask
Which states have no professional tax?
Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Himachal Pradesh, Goa and several union territories do not levy professional tax on salaried employees.
How is professional tax calculated in Karnataka?
Karnataka charges ₹200 a month from employees whose gross monthly salary exceeds ₹25,000 (from April 2023). Below that there is no PT. The employer deposits it by the 20th of the following month.
How is professional tax calculated in Maharashtra?
Men earning above ₹7,500 a month pay ₹175 up to ₹10,000 and ₹200 above that (₹300 in February, so the year totals ₹2,500). Women are exempt up to ₹25,000 a month.
Does professional tax apply to the head office state or the branch state?
The state where the employee actually works. An employee in the Chennai branch of a Bengaluru company pays Tamil Nadu professional tax, half-yearly, to the Chennai corporation.
More free tools
All resources
In Kuzhu
Kuzhu applies the slab of each employee's work location automatically, handles the February top-up in Maharashtra and the half-yearly states, and produces the state returns from the payroll run.
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